Article 28, paragraph (3), item (iii)

第二十八条第三項第三号

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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In force today
if the taxpayer's revenue as prescribed in the preceding paragraph is over 3,600,000 yen but not more than 6,600,000 yen: the sum total of 1,160,000 yen plus 20% of the difference arrived at when 3,600,000 yen is deducted from the taxpayer's revenue;
前項に規定する収入金額が三百六十万円を超え六百六十万円以下である場合　百十六万円と当該収入金額から三百六十万円を控除した金額の百分の二十に相当する金額との合計額
1 December 2026 Not yet in force Act No. 12 of 2026 Moved to item (ii); its words stay the same

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